Links to Official IRS Bulletin Documents listed below are in the Adobe Acrobat PDF Format, and require the appropriate Acrobat Reader to view and/or print.
INCOME TAX
REG-209834-96(PDF, 23K)
Proposed regulations under section 1396 of the Code relate to the period employers may use in computing the empowerment zone employment credit.
Rev. Rul. 97-5(PDF, 16K)
Insurance companies; premium stabilization reserves. A non-life-insurance company's surplus does not include amounts held on behalf of a group of insurers in a premium stabilization reserve. Rev. Rul. 70-480, revoked.
Rev. Rul. 97-6(PDF, 43K)
LIFO; price indexes; department stores. The November 1996 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, November 30, 1996.
T.D. 8695(PDF, 22K)
Final regulations under section 6103 of the Code relate to the disclosure of returns and return information in connection with the procurement of property and services for tax administration purposes.
EMPLOYEE PLANS
Notice 97-8(PDF, 17K)
Weighted average interest rate update. Guidelines are set forth for determining for January 1997 the weighted average interest rate and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code as amended by the Omnibus Budget Reconciliation Act of 1987 and by the Uruguay Round Agreements Act (GATT).
EXEMPT ORGANIZATIONS
Rev. Proc. 97-12(PDF, 19K)
Unrelated business taxable income. This procedure provides guidance to tax-exempt organizations regarding when associate member dues payments will be treated as gross income of an unrelated trade or business under section 512 of the Code. Rev. Proc. 95-21 modified and amplified.
ADMINISTRATIVE
Announcement 97-6(PDF, 25K)
A list is given of organizations now classified as private foundations.
Announcement 97-7(PDF, 15K)
A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code.
Announcement 97-8(PDF, 13K)
T.D. 8687, 1996-52, I.R.B. 4, relating to the source of income from sales of natural resources or other inventory produced in one jurisdiction and sold in another jurisdiction, is corrected.
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